{"id":1836,"date":"2024-03-04T16:48:35","date_gmt":"2024-03-04T16:48:35","guid":{"rendered":"https:\/\/www.tpa-group.hu\/uncategorized-hu\/eves-beszamolo-vizsgalata\/"},"modified":"2024-09-17T13:13:30","modified_gmt":"2024-09-17T13:13:30","slug":"eves-beszamolo-vizsgalata","status":"publish","type":"post","link":"https:\/\/www.tpa-group.hu\/hu\/tpa-szolgaltatasok\/konyvvizsgalat\/eves-beszamolo-vizsgalata\/","title":{"rendered":"\u00c9ves besz\u00e1mol\u00f3 vizsg\u00e1lata"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1836\" class=\"elementor elementor-1836 elementor-1100\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2178c1c3 e-flex e-con-boxed e-con e-parent\" data-id=\"2178c1c3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c2012ee elementor-widget elementor-widget-text-editor\" data-id=\"2c2012ee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>A t\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9gen alapul\u00f3, valamint az <strong>\u00f6nk\u00e9ntes k\u00f6nyvvizsg\u00e1lat<\/strong> c\u00e9lja olyan k\u00f6nyvvizsg\u00e1l\u00f3i v\u00e9lem\u00e9ny k\u00e9sz\u00edt\u00e9se, amely alapj\u00e1n eld\u00f6nthet\u0151, hogy az \u00e9ves besz\u00e1mol\u00f3 megfelel-e a t\u00f6rv\u00e9nyi el\u0151\u00edr\u00e1soknak, az a t\u00e1rsas\u00e1g vagyoni, p\u00e9nz\u00fcgyi \u00e9s j\u00f6vedelemhelyzet\u00e9r\u0151l val\u00f3s k\u00e9pet mutat-e. Tov\u00e1bb\u00e1 arr\u00f3l is meg kell gy\u0151z\u0151dni, hogy a helyzet fel\u00fclvizsg\u00e1lata \u00f6sszhangban van-e az \u00e9ves p\u00e9nz\u00fcgyi kimutat\u00e1sokkal.<\/p>\n\n<p><strong>Nemzeti \u00e9s nemzetk\u00f6zi standardok alapj\u00e1n<\/strong> vizsg\u00e1ljuk b\u00e1rmilyen t\u00e1rsas\u00e1gi form\u00e1j\u00fa, nagys\u00e1g\u00fa \u00e9s tev\u00e9kenys\u00e9g\u0171 v\u00e1llalkoz\u00e1sok <strong>\u00e9ves besz\u00e1mol\u00f3it<\/strong>.<\/p>\n\n<p>Vizsg\u00e1latunk <strong>kock\u00e1zatorient\u00e1lt vizsg\u00e1lati el\u0151k\u00e9sz\u00edt\u00e9s<\/strong> ut\u00e1n t\u00f6rt\u00e9nik, magyar \u00e9s nemzetk\u00f6zi el\u0151\u00edr\u00e1sok \u00e9s alapelvek alapj\u00e1n. K\u00f6nyvvizsg\u00e1lataink kiterjednek a m\u0171k\u00f6d\u00e9si elj\u00e1r\u00e1sok \u00e9s az azokban bevezetett \u00e9s telep\u00edtett ellen\u0151rz\u00e9sek vizsg\u00e1lat\u00e1ra a hat\u00e9kony bels\u0151 ellen\u0151rz\u00e9si rendszerre gyakorolt hat\u00e1sok tekintet\u00e9ben.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-301c4be e-flex e-con-boxed e-con e-parent\" data-id=\"301c4be\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fcbddf elementor-widget elementor-widget-heading\" data-id=\"0fcbddf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Az al\u00e1bbi vizsg\u00e1latokat v\u00e9gezz\u00fck:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cea46e2 elementor-widget elementor-widget-text-editor\" data-id=\"cea46e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>K\u00fcl\u00f6nb\u00f6z\u0151 nagys\u00e1g\u00fa \u00e9s tev\u00e9kenys\u00e9g\u0171 v\u00e1llalkoz\u00e1sok \u00e9ves besz\u00e1mol\u00f3inak vizsg\u00e1lata<\/li>\n<li>Konszolid\u00e1lt besz\u00e1mol\u00f3k vizsg\u00e1lata, bele\u00e9rtve olyan besz\u00e1mol\u00f3k vizsg\u00e1lat\u00e1t, amelyek az IFRS vagy az US-GAAP szerint k\u00e9sz\u00fcltek<\/li>\n<li>Bankok \u00e9s p\u00e9nz\u00fcgyi szolg\u00e1ltat\u00f3 v\u00e1llalatok k\u00f6nyvvizsg\u00e1lata<\/li>\n<li>Alap\u00edtv\u00e1nyok k\u00f6nyvvizsg\u00e1lata<\/li>\n<li>Egyes\u00fcletek \u00e9s nonprofit szervezetek ellen\u0151rz\u00e9se<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d49843 elementor-widget elementor-widget-spacer\" data-id=\"1d49843\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f222b30 e-flex e-con-boxed e-con e-parent\" data-id=\"f222b30\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abbd301 elementor-widget elementor-widget-heading\" data-id=\"abbd301\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vegye fel a kapcsolatot szak\u00e9rt\u0151inkkel<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c2c19c e-con-full e-flex e-con e-child\" data-id=\"2c2c19c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d00abbc elementor-widget elementor-widget-single-person-card\" data-id=\"d00abbc\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;450&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.hu\/hu\/persons\/jakab-gyorgy\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.hu\/app\/uploads\/sites\/6\/2023\/10\/gyorgy_jakab_880x1000.png\" alt=\"Jakab Gy\u00f6rgy\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Jakab Gy\u00f6rgy<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position has-dot\">Partner <\/p>\n        \t\t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position has-dot\"> K\u00f6nyvvizsg\u00e1l\u00f3 <\/p>\n        \t\t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \"> Ad\u00f3tan\u00e1csad\u00f3<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.hu\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A t\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9gen alapul\u00f3, valamint az \u00f6nk\u00e9ntes k\u00f6nyvvizsg\u00e1lat c\u00e9lja olyan k\u00f6nyvvizsg\u00e1l\u00f3i v\u00e9lem\u00e9ny k\u00e9sz\u00edt\u00e9se, amely alapj\u00e1n eld\u00f6nthet\u0151, hogy az \u00e9ves besz\u00e1mol\u00f3 megfelel-e a t\u00f6rv\u00e9nyi el\u0151\u00edr\u00e1soknak, az a t\u00e1rsas\u00e1g vagyoni, p\u00e9nz\u00fcgyi \u00e9s j\u00f6vedelemhelyzet\u00e9r\u0151l val\u00f3s k\u00e9pet mutat-e. Tov\u00e1bb\u00e1 arr\u00f3l is meg kell gy\u0151z\u0151dni, hogy a helyzet fel\u00fclvizsg\u00e1lata \u00f6sszhangban van-e az \u00e9ves p\u00e9nz\u00fcgyi kimutat\u00e1sokkal. Nemzeti \u00e9s nemzetk\u00f6zi standardok alapj\u00e1n [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":1103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[],"class_list":["post-1836","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-konyvvizsgalat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c9ves besz\u00e1mol\u00f3 vizsg\u00e1lata - www.tpa-group.hu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tpa-group.hu\/hu\/tpa-szolgaltatasok\/konyvvizsgalat\/eves-beszamolo-vizsgalata\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9ves besz\u00e1mol\u00f3 vizsg\u00e1lata - www.tpa-group.hu\" \/>\n<meta property=\"og:description\" content=\"A t\u00f6rv\u00e9nyi k\u00f6telezetts\u00e9gen alapul\u00f3, valamint az \u00f6nk\u00e9ntes k\u00f6nyvvizsg\u00e1lat c\u00e9lja olyan k\u00f6nyvvizsg\u00e1l\u00f3i v\u00e9lem\u00e9ny k\u00e9sz\u00edt\u00e9se, amely alapj\u00e1n eld\u00f6nthet\u0151, hogy az \u00e9ves besz\u00e1mol\u00f3 megfelel-e a t\u00f6rv\u00e9nyi el\u0151\u00edr\u00e1soknak, az a t\u00e1rsas\u00e1g vagyoni, p\u00e9nz\u00fcgyi \u00e9s j\u00f6vedelemhelyzet\u00e9r\u0151l val\u00f3s k\u00e9pet mutat-e. Tov\u00e1bb\u00e1 arr\u00f3l is meg kell gy\u0151z\u0151dni, hogy a helyzet fel\u00fclvizsg\u00e1lata \u00f6sszhangban van-e az \u00e9ves p\u00e9nz\u00fcgyi kimutat\u00e1sokkal. 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